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TMI Blog2018 (1) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... resent for the Respondent: Mr. Sanjay Jain, D.R. ORDER Per: B. Ravichandran Appellants are engaged in the construction activity. They have entered into an agreement with M/s.NBCC for construction of P.G. Hostel and SBNIT, Surat and ESIC Hospital at Jaipur. The dispute in the preset appeal relates to the tax liability of the appellant for these two construction activities. 2. The original aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y projects as a standalone tax entry without reference to any of the earlier clauses from (a) to (d). He submitted that the turn-key projects are only identified by the nature of contract and there may be one of the said categories mentioned in (a) to (d) of works contract service. He relied on the decision of the Tribunal in the case of Lanco Infratech Ltd. & Others - 2015 - TIOL- 768 - CESTAT - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ror in appreciating the scope of tax entry under Section 65 (105) (zzzza) of the Finance Act, 1994. The explanation under a tax entry is as below:- (a) Erection, commissioning or installation of plant, machinery, equipment or structures, whether prefabricated or otherwise. Installation of electrical and electronic devices, plumbing, drain laying or other installations for transport of fluids, Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding recorded by the Tribunal in M/s. Lanco Infratech Ltd. (supra). The Tribunal recorded as below:- (ii) Turnkey/EPC project contracts, enumerated in clause (e), Explanation (ii) in Section 65 (105) (zzzza) of the Act is a descriptive and ex abundant cautela drafting methodology. In the light of the decision in Alstom Projects India Ltd., fortified by the Special Bench decision (dated 19.03.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... primarily for non-commercial, non-industrial purpose, in view of the exclusionary clause in clause (b) of the definition of WCS." 7. Admittedly, in the present case the construction activity of the appellant is with reference to student's hostel and the public hospital. These are non-commercial buildings. Accordingly, these are excluded from tax liability under works contract service. 8. In vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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